Section 179D – Deduction for Energy Efficient Construction

Important Notice Regarding IRC Section 179D Deduction Allocations:

Pursuant to the “Further Consolidated Appropriations Act, 2020,” projects qualifying for the Internal Revenue Code Section 179D energy efficient design tax deduction (“Section 179D deduction”) have been extended to include property placed in service before December 31, 2020.  Due to the extension of the Section 179D deduction, the University anticipates a high volume of applications requesting an allocation of this deduction.  The University is currently reviewing the administrative impact to the University and is revising its application process.  Parties interested in requesting an allocation of the Section 179D deduction from the University should await further guidance, and complete the University’s revised application upon issuance.

UCH 179D Procedures and Forms (2019-20)